Gujarat High Court
Kone Elevator (India)Private Limited ... vs State Of Gujarat & on 30 January, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
KONE ELEVATOR (INDIA)PRIVATE LIMITED THROUGH SHAILESH....Petitioner(s)V/SSTATE OF GUJARAT C/SCA/879/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 879 of 2013 ================================================================ KONE ELEVATOR (INDIA)PRIVATE LIMITED THROUGH SHAILESH....Petitioner(s) Versus STATE OF GUJARAT & 1....Respondent(s) ================================================================ Appearance: MR AKSHAY A VAKIL, ADVOCATE for the Petitioner(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 30/01/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the petitioner submitted that the main issue whether the installation of lift is a 'works contract' or a 'sale', is pending before the Apex Court. The decision of the Apex Court in the case of M/s. Kone Elevators India Pvt. Limited., was initially referred to three Judges Bench, which in turn looking to the nature of issues involved has referred to the larger bench of five Judges. Final decision is not yet available. In the meantime the Apex Court as well as different High Courts have been protecting the assesses against the coercive recovery. Counsel brought to our notice different such orders passed in this regard.
Considering the submissions made, issue Rule. By way of ad interim relief it is provided that there shall be no coercive recovery against the petitioner pursuant to the impugned order of assessment. It is, however, clarified that despite pendency of this petition, it would be open for the petitioner to prefer appeal against such order before the appellate authority.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) raghu Page 2 of 2